S Corporation Archives - Montana Department of Revenue

Filing Changes for Disregarded Entities

Montana Department of Revenue | September 19, 2019

Starting with Tax Year 2019, we will not accept the Montana Disregarded Entity Information Return (Form DER-1) or payments for the following entities: Single-Member LLCs (SMLLC) owned by partnerships or ...

Filing for a Waiver from Pass-Through Entity Withholding

Montana Department of Revenue | February 28, 2019

If you prepare Montana returns for pass-through entities, be aware that they are subject to certain withholding requirements. The entity may qualify for a waiver from the withholding requirements for ...

Pass-through Entity Delinquency Letters

Montana Department of Revenue | December 19, 2018

We recently mailed delinquency letters to S corporations and partnerships who have not filed their 2017 Montana tax return. These letters were sent to entities that have an open account ...

Filing for a Waiver from Pass-through Entity Withholding (Form PT-AGR)

Montana Department of Revenue | February 20, 2018

Income Tax Rules – Pass-through Entities

Montana Department of Revenue | September 28, 2017

Notices Notices Adoption Notice (PDF, 10 KB) Proposal Notice (PDF, 37 KB) Impact Determination (PDF, 21 KB) The comment period has ended for this rulemaking proposal.

S Corporation

Filing Changes for Disregarded Entities

Filing for a Waiver from Pass-Through Entity Withholding

Pass-through Entity Delinquency Letters

Filing for a Waiver from Pass-through Entity Withholding (Form PT-AGR)

Income Tax Rules – Pass-through Entities

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